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Showing 2130 of 47419 articles for Art. 201 3 bis · CE 5 January 1948 · CE 27 January 1986 · CAA Nantes 16 December 1992 · CE 8 December 1986

French General Tax CodeIn force
IIa: Special scheme for farmers

Article 1693 bis

…s have been closed. Any additional tax due on the annual return referred to in 1° of I of article 298 bis is paid when the return is filed. If the operator considers that the instalments already paid…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Greater Paris Metropolis

Article 1656 bis

…ésent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the application of these provisions,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
0I bis : Declaration of interest-free repayable advances

Article 1649 A bis

The administrations, establishments, bodies or persons referred to in the first paragraph of

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 160 bis

…ers of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not considered as distributed in…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
V: Solidarity between spouses and partners in a civil solidarity pact

Article 1691 bis

…ther furnished premises not allocated to the principal dwelling where they live under the same roof.3° De la taxe d'aménagement et des pénalités afférentes.4° De la taxe d'archéologie préventive menti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis D

Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis

I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section VI: Special provisions applicable in the event of transfer, termination or death

Article 201

1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Taxable income of foreign nationals and persons not resident in France for tax purposes

Article 165 bis

…g any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in France.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section Ia: Stamp duty and similar taxes levied for the benefit of the Agence nationale des titres sécurisés (National Agency for Secure Documents)

Article 1628 bis

If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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